Archives: Solution Manual

TAP, TAP, TAP: FINAL VERSION 309 Tap, Tap, Tap Final Version 1 When I first started, it sounded like this. But I kept working until it sounded like this. Now it sounds like this. For the past fifteen years, I’ve […]

! ! ! ! ! ! ! ! PART FIVE ! ! ! ! ! ! Speeches for Analysis and Discussion ! ! 306 INTRODUCTORY SPEECHES FOR ANALYSIS AND DISCUSSION Tap, Tap, Tap Needs Improvement Version 1 Hi, everybody. These […]

Selecting a Topic and a Purpose Chapter Objectives After reading this chapter, students should be able to: 2. Identify the difference between a general and a specific purpose. 3. Distinguish between the specific purpose and the central idea of a […]

Giving Your First Speech Chapter Objectives After reading this chapter, students should be able to: 2. Explain the nature of extemporaneous delivery and how they can work on speaking extemporaneously as they rehearse their first classroom speech. 3. Explain the […]

! ! ! ! ! ! ! ! PART THREE ! ! ! ! ! ! Evaluation and Grading ! ! 40 PART THREE—EVALUATION AND GRADING valuating student work and assigning grades are among the most difficult tasks facing any […]

Ethics and Public Speaking Chapter Objectives After reading this chapter, students should be able to: 2. Discuss the five guidelines for ethical speechmaking presented in the chapter. 3. Define the differences among global plagiarism, patchwork plagiarism, and incremental plagiarism, and […]

! ! ! ! ! ! ! ! PART TWO ! ! ! ! ! ! Speaking Assignments ! ! 28 PART TWO—SPEAKING ASSIGNMENTS here are many kinds of speaking assignments that can be used in conjunction with The Art […]

! ! ! ! ! ! ! ! PART FOUR ! ! ! ! ! ! Chapter-by-Chapter Guide to The Art of Public Speaking ! ! 54 CHAPTER–BY–CHAPTER GUIDE TO THE ART OF PUBLIC SPEAKING he following pages contain guides […]

14 PART ONE⎯SUGGESTED COURSE OUTLINES FOR THE ART OF PUBLIC SPEAKING Class Meeting Topic—Activity Reading 36 The Final Speech Assign final speeches (options on pp. 35–37) and begin re- view of elements students most need to work on in prepar- […]

! ! ! ! ! ! ! ! PART ONE ! ! ! ! ! ! Suggested Course Outlines ! ! 2 PART ONE⎯SUGGESTED COURSE OUTLINES FOR THE ART OF PUBLIC SPEAKING he Art of Public Speaking is easily adapted […]

Bibliography Formats 124 Connectives Worksheet 147 Tips for the Speaking Outline 169 Preparation Outline Guide 170 Out–of–Class Speech Observation Worksheet 196 Real–Time Online Speech Self–Assessment 287 Group Discussion Participant Evaluation Worksheet 297 “Lost on the Moon” Individual Worksheet 298 “Lost […]

Instructor’s Manual to Accompany THE ART OF PUBLIC SPEAKING THIRTEENTH EDITION Stephen E. Lucas University of Wisconsin Paul Stob Vanderbilt University INSTRUCTOR’S*MANUAL*TO*ACCOMPANY*THE*ART*OF*PUBLIC*SPEAKING,*THIRTEENTH*EDITION** * Published*by*McGraw–Hill*Education,*2*Penn*Plaza,*New*York,*NY*10121.*Copyright*©2020*by*McGraw–Hill*Education.*All*rights*re- served.*Printed*in*the*United*States*of*America.*Previous*editions*©2015,*2012,*and*2009.*No*part*of*this*publication*may*be*repro- duced*or*distributed*in*any*form*or*by*any*means,*or*stored*in*a*database*or*retrieval*system,*without*the*prior*written*consent*of* * This*book*is*printed*on*acid–free*paper.** * 1*2*3*4*5*6*7*8*9*QVS*21*20*19*18*** * ISBN*978-1-260–41291-8* MHID*1-260–41291-1* * Cover*image:*©skyboysv/Shutterstock* * * * All*credits*appearing*on*page*or*at*the*end*of*the*book*are*considered*to*be*an*extension*of*the*copyright*page.* * […]

Problem 12-3B (Continued) Part 2 Gazelle Corporation’s dividend payments of $53,600 represent 34% of the $158,100 net income for the year, and 41% of cash inflow provided by operations of $130,200. Further analysis reveals that investing activities used a modest […]

Exercise 12-12B (continued) Notes (1) Sales ………………………………………………………………………………………………… $678,000 Less increase in accounts receivable …………………………………………………. (14,000) Cash received from customers …………………………………………………………… $664,000 (2) Cost of goods sold …………………………………………………………………………….. $411,000 Less decrease in inventory ………………………………………………………………… (22,700) Purchases …………………………………………………………………………………………. 388,300 Plus decrease in […]

Chapter 12 Reporting and Analyzing Cash Flows QUESTIONS 1. The purpose of the cash flow statement is to report all major cash receipts (inflows) and cash payments (outflows) during a period. It helps users to answer questions such as: • […]

Problem 11-4B (45 minutes) Part 1 Outstanding common shares Feb. 15 May 15 Aug. 15 Nov. 15 Beginning balance ……………………… 17,000 17,000 17,000 17,000 Less treasury stock (Mar. 2) ………… (1,000) (1,000) (1,000) Plus dividend shares (Oct. 4)* ……… ______ […]

Exercise 11–18 (Concluded) Part 2 ALEXANDER CORPORATION Statement of Retained Earnings For Year Ended December 31, 2016 Retained earnings, December 31, 2015 ……………………… $ 340,000 Plus net income ………………………………………………………. 52,000 392,000 Less: Cash dividends declared …………………………………. (99,900) Treasury stock reissuances* […]

Chapter 11 Reporting and Analyzing Equity QUESTIONS 1. Organization expenses (costs) are incurred in creating a corporation. Examples include: legal fees, promoter fees, accountant fees, costs of printing stock certificates, and fees paid to obtain a state charter. 2. Organization […]

Problem 10-8BB (Concluded) Part 4 2016 June 30 Bond Interest Expense ………………………….. 7,940 Discount on Bonds Payable ………………………….. 740 Cash ………………………………………………………. 7,200 To record six months’ interest and discount amortization. 2016 Dec. 31 Bond Interest Expense ………………………….. 7,969 Discount on […]

Problem 10–9AB (Concluded) Part 3 2016 June 30 Bond Interest Expense ………………………….. 7,660 Premium on Bonds Payable ………………………….. 465 Cash ………………………………………………………. 8,125 To record six months’ interest and premium amortization. 2016 Dec. 31 Bond Interest Expense ………………………….. 7,646 Premium on […]

Exercise 10-13B (30 minutes) 1. Discount = Par value – Issue price = $500,000 – $463,140 = $36,860 2. Total bond interest expense over the life of the bonds Amount repaid Six payments of $22,500* ………………….. $135,000 Par value at […]

Chapter 10 Reporting and Analyzing Long-Term Liabilities QUESTIONS 1. Notes payable generally involve borrowing from a single creditor, whereas bonds payable are usually sold to many different lenders (bondholders). 2. A bond is a liability of the issuing company. A […]

Problem 9-6BA (Concluded) July 15 FICA⎯Social Security Taxes Payable ………………. 992 FICA⎯Medicare Taxes Payable ……………………….. 232 Employee Fed. Income Taxes Payable ……………… 1,050 Cash ………………………………………………………. 2,274 To record payment of FICA and federal income taxes. 15 State Unemployment Taxes Payable […]

Problem 9-3A (60 minutes) 1. Each employee’s FICA withholdings for Social Security Dali Trey Kiesha Chee Total Maximum base ………….. $118,500 $118,500 $118,500 $118,500 Earned through 8/18 ….. 117,400 117,600 6,900 1,250 Yet under maximum …… $ 1,100 $ 900 […]

Chapter 9 Reporting and Analyzing Current Liabilities QUESTIONS 1. A current liability is expected to be paid within one year or the company’s operating cycle, whichever is longer. Any liability that is not current is considered to be long term. […]

Problem 8-7B (20 minutes) a. Feb. 19 Mineral Deposit …………………………………………………… 5,400,000 Cash ………………………………………………………. 5,400,000 To record purchase of mineral deposit. b. Mar. 21 Machinery ………………………………………………………. 400,000 Cash ………………………………………………………. 400,000 To record costs of machinery. c. Dec. 31 Depletion Expense—Mineral Deposit […]

Problem 8-3A (45 minutes) Part 1 Land Building 2 Building 3 Land Improve- ments 1 Land Improvements 2 Purchase price* ………………. $1,612,000 $598,000 $390,000 Demolition ……………………… 328,400 Land grading ………………….. 175,400 New building…………………… $2,202,000 New improvements …………. _________ _______ _________ […]

Chapter 8 Reporting and Analyzing Long-Term Assets QUESTIONS 1. A plant asset is tangible; it is used in the production or sale of other assets or services; and it has a useful life longer than one accounting period. 2. The […]

Problem 7-4A (Concluded) 2016 e. Accounts Receivable ………………………………………. 1,525,634 Sales ………………………………………………………. 1,525,634 To record sales on account. Cost of Goods Sold ……………………………………………… 1,250,000 Merchandise Inventory …………………………………… 1,250,000 To record cost of sales. f. Allowance for Doubtful Accounts ……………………. 27,800 Accounts […]

Chapter 7 Reporting and Analyzing Receivables QUESTIONS 1. When customers use credit cards, the selling companies can avoid having to directly evaluate the credit standing of their customers. They also avoid the risk of bad debts and often are paid […]

Problem 6-5A (Concluded) Part 3 There are several possible reasons why some prenumbered checks are missing from the sequence of canceled checks returned with a bank statement. Reasons include: (1) Some of the checks in the numbered sequence may have […]

Chapter 6 Reporting and Analyzing Cash and Internal Controls QUESTIONS 1. The seven broad principles are: Establish responsibilities; Maintain adequate records; Insure assets and bond key employees; Separate recordkeeping from custody of assets; Divide responsibilities for related transactions; Apply technology […]

Problem 5-9BB (25 minutes) Part 1 MACKLIN COMPANY Estimated Inventory December 31 At Cost At Retail Goods available for sale Beginning inventory ……………………………………… $ 90,022 $115,610 Cost of goods purchased ………………………………. 502,250 761,830 Goods available for sale ………………………………… $592,272 $877,440 […]

PROBLEM SET B Problem 5-1B (40 minutes) 1. Compute cost of goods available for sale and units available for sale Beginning inventory ……………………… 20 units @ $3,000 $ 60,000 April 6 ………………………………………….. 30 units @ $3,500 105,000 April 17 …………………………………………. […]

Exercise 5-17B (20 minutes) Goods available for sale Inventory, January 1 …………………………………………….. $ 225,000 Net cost of goods purchased* ……………………………….. 802,250 Goods available for sale ……………………………………….. 1,027,250 Less estimated cost of goods sold Net sales ………………………………………………………………. $1,000,000 Estimated cost of […]

Chapter 5 Reporting and Analyzing Inventories QUESTIONS 1. (a) FIFO: The cost of the first (earliest) items purchased in inventory flow to cost of goods sold first. (b) LIFO: The cost of the last (most recent) items purchased in inventory […]

Serial Problem — SP 4 (Continued) Accounts Receivable—Easy Leasing Acct. No. 106.3 Date Explanation PR Debit Credit Balance Dec. 31 Balance 0 Mar. 24 9,047 9,047 Accounts Receivable—IFM Co. Acct. No. 106.4 Date Explanation PR Debit Credit Balance Dec. 31 […]

PROBLEM SET B Problem 4-1B (40 minutes)—Perpetual & Gross Method May 2 Merchandise Inventory ………………………………. 10,000 Accounts Payable—Havel ……………………. 10,000 Purchased goods, terms 1/15, n/30. 4 Accounts Receivable—Rath ……………………….. 11,000 Sales …………………………………………………… 11,000 Sold goods, terms 2/10, n/60. 4 Cost […]

Exercise 4-17 (15 minutes) Case X Case Y Case Z Current ratio computation Current assets …………………… $5,200 $3,500 $7,410 Current liabilities ……………….. $2,000 $1,000 $3,800 Current ratio ………………………. 2.60 3.50 1.95 Acid-test ratio computation Cash ………………………………….. $2,000 $ 110 $1,000 […]

Chapter 4 Reporting and Analyzing Merchandising Operations QUESTIONS 1. Merchandising companies report Merchandise Inventory on the balance sheet, service companies do not. Also, merchandising companies report both Sales (of goods) and Cost of Goods Sold on the income statement, while […]

John J. Wild, Financial Accounting: Information for Decisions, 8th Edition 13–1 CHAPTER 13 ANALYZING AND INTERPRETING FINANCIAL STATEMENTS Related Assignment Materials Student Learning Objectives Questions Quick Studies* Exercises* Problems* Beyond the Numbers Conceptual objectives: C1. Explain the purpose and identify […]

John J. Wild, Financial Accounting: Information for Decisions, 8th Edition 12-1 CHAPTER 12 REPORTING AND ANALYZING CASH FLOWS Related Assignment Materials Student Learning Objectives Questions Quick Studies* Exercises* Problems* Beyond the Numbers Conceptual objectives: C1. Distinguish between operating, investing, and […]

Serial Problem, SP 3 (Continued) Computer Equipment Acct. No. 167 Date Explanation PR Debit Credit Balance Oct. 1 20,000 Accumulated Depreciation—Computer Equipment Acct. No. 168 Date Explanation PR Debit Credit Balance Dec. 31 1,250 1,250 Accounts Payable Acct. No. 201 […]

Problem 3-8B (75 minutes) Part 1 ANARA CO. Income Statement For Year Ended December 31, 2016 Revenues Professional fees earned …………………………….. $59,600 Rent earned ………………………………………………… 4,500 Dividends earned ……………………………………….. 1,000 Interest earned ……………………………………………. 1,320 Total revenues ……………………………………………. $66,420 Expenses Depreciation […]

Problem 3-3B (Continued) Part 2 Adjustment (a) Dec. 31 Insurance Expense ………………………………………… 9,500 Prepaid Insurance …………………………………… 9,500 To record the insurance expired. Adjustment (b) 31 Teaching Supplies Expense …………………………… 50,000 Teaching Supplies ………………………………….. 50,000 To record the cost of supplies […]

Problem 3-5A (50 minutes) Part 1 CHIARA COMPANY Income Statement For Year Ended December 31, 2016 Revenues Fees earned ………………………………………. $484,000 Interest earned …………………………………… 24,000 Total revenues …………………………………… $508,000 Expenses Depreciation expense—Automobiles ….. 26,000 Depreciation expense—Equipment …….. 18,000 Salaries expense […]

Exercise 3-6 (20 minutes) adidas Group Balance Sheet December 31, 2014 (Euros in millions) Assets Noncurrent assets Intangible assets …………………………………………… € 2,763 Property, plant and equipment ………………………. 1,454 Other noncurrent assets ………………………………… 853 Total noncurrent assets …………………………………. 5,070 Current assets […]

Chapter 3 Adjusting Accounts for Financial Statements QUESTIONS 1. The cash basis of accounting reports revenues when cash is received while the accrual basis reports revenues when they are earned. The cash basis reports expenses when cash is paid while […]

John J. Wild, Financial Accounting: Information for Decisions, 8th Edition 11-1 CHAPTER 11 REPORTING AND ANALYZING EQUITY Related Assignment Materials Student Learning Objectives Questions Quick Studies* Exercises* Problems* Beyond the Numbers Conceptual objectives: C1. Identify characteristics of corporations and their […]

John J. Wild, Financial Accounting: Information for Decisions, 8th Edition 10-1 Chapter 10 REPORTING AND ANALYZING LONG-TERM LIABILITIES Student Learning Objectives and Related Assignment Materials* Student Learning Objectives Discussion Questions Quick Studies Exercises Problems Beyond the Numbers Conceptual objectives: C1. […]